GST Registration Process Step-by-Step Guide

Step 1: Determine Eligibility

• Mandatory Registration : Required if your annual turnover exceeds:
  • ₹40 lakh for goods (₹20 lakh for special category states).
  • ₹20 lakh for services (₹10 lakh for special category states).
• Voluntary Registration: Businesses below the threshold can also register voluntarily.
• Other Cases: E-commerce operators, interstate suppliers, and casual taxable persons must register regardless of turnover.

Step 2: Gather Required Documents

Prepare the following documents:

1. PAN Card of the business or applicant.
2. Aadhaar Card of the applicant.
3. Proof of Business Registration (e.g., Incorporation Certificate, Partnership Deed, etc.).
4. Address Proof of the business (e.g., electricity bill, rent agreement, etc.).
5. Bank Account Details (e.g., bank statement, canceled cheque, or passbook).
6. Digital Signature (for companies and LLPs).
7. Authorized Signatory Details (photo, appointment proof, etc.).
8. Letter of Authorization (if applicable).

Step 3: Visit the GST Portal

• Go to the official GST portal: https://www.gst.gov.in/.

Step 4: Create a New User Account GST

• Click on “Register Now” under the “Taxpayers” tab.
• Select “New Registration”.
• Fill in the required details:
  • Select “Taxpayer” as the type of registration.
  • Choose your state and district.
  • Enter your business name, PAN, email ID, and mobile number.
  • Verify your details via OTP sent to your email and mobile number.
• A Temporary Reference Number (TRN) will be generated.

Step 5: Complete Part-B of the Application

• Log in again using the TRN and the captcha code.
• Complete Part-B of the application by providing:
  • Business details (trade name, constitution, etc.).
  • Promoter/partner details.
  • Authorized signatory details.
  • Principal place of business and additional places of business.
  • Goods and services details (HSN/SAC codes).
  • Bank account details.
  • State-specific information.

Step 6: Upload Required Documents

• Upload scanned copies of the required documents in the specified format (JPEG, PDF, etc.).

Step 7: Verify and Submit the Application

• Review all the details entered in the application.
• Submit the application using:
  • Digital Signature Certificate (DSC) (for companies and LLPs).
  • Electronic Verification Code (EVC) (for other entities).

Step 8: ARN Generation

• After submission, an Application Reference Number (ARN) will be generated.
• You can track the status of your application using the ARN on the GST portal.

Step 9: GSTIN Allotment

• Once the application is verified and approved, a GST Identification Number (GSTIN) will be issued.
• You will receive a GST registration certificate (Form GST REG-06) on your registered email.

Step 10: Post-Registration Compliance

• Display your GSTIN on your business premises and invoices.
• File GST returns regularly (GSTR-1, GSTR-3B, etc.).
• Maintain proper records of sales, purchases, and input tax credits.

Notes

• The entire process is online and free of cost.
• If any additional information is required, the GST officer may contact you.
• For assistance, contact the GST helpdesk at 1800-103-4786 or visit the GST portal.